 ... trust described in section 401 (a) which is exempt from tax under section 501 (a) shall be taxable to him, in the year in which so distributed or made available, under section 72 (relating to annuities) except that section 72(e)(3) shall not apply.  Reports of the Tax Court of the United States - Page 513by United States. Tax Court - 1986Full view - About this book
 | United States - 1964 - 1098 pages
...Individuals Tax Retirement Act of 1962'." § 402. Taxability of beneficiary of employees' trust, (a) Taxability of beneficiary of exempt trust. (1) General...distributee by any employees' trust described in section 401 (a) which is exempt from tax under section 501 (a) shall be taxable to him, in the year in which... | |
 | United States - 1965 - 1110 pages
...organizations, see section 6033 (a) of this title. § 402. Taxability of beneficiary of employees' trust, (a) Taxability of beneficiary of exempt trust. (1) General...distributee by any employees' trust described in section 401 (a) which is exempt from tax under section 501 (a) shall be taxable to him, in the year In which... | |
 | United States - 1953 - 1744 pages
...the plan if on one day in each quarter it satisfied such requirements. (b) Taxability of beneficiary. XM such trust shall be taxable to him, in the year in which so distributed or made available, under section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...plan if on one day in each quarter it satisfied such requirements. (b) TAXABILITY OP BENEFICIARY. — The amount actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under section... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...one day in each quarter it satisfied such requirements. Sec. 165. (b) Taxability of beneficiary. — The amount actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under section... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...plan if on one day in each quarter it satisfied such requirements. (b) TAXABILITY OF BENEFICIARY. — The amount actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...effective for all purposes with respect to the whole of such period."] (b) TAXABILITY OF BENEFICIARY. — The amount actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under section... | |
 | 1976 - 412 pages
...of employees' trust ; exempt trust. Sec. 402. Taxability of beneficiary of employees' trust — (a) Taxability of beneficiary of exempt trust — (1)...distributee by any employees' trust described In section 401 (a) which is exempt from tax under section 501 (a) shall be taxable to him, in the year in which... | |
 | 1978 - 952 pages
...trusts— (a) To beneficiaries. Stock owned, directly or indirectly, by or for a trust (other than an employees trust described in section 401(a) which is exempt from tax under section 501(a)) shall be considered as owned by its beneficiaries in proportion to the actuarial interest of such beneficiaries... | |
 | 1977 - 864 pages
...trusts— (a) To beneficiaries. Stock owned, directly or indirectly, by or for a trust (other than an employees' trust described in section 401<a) which is exempt from tax under section 501(a)) shall be considered as owned by its beneficiaries in proportion to the actuarial interest of such beneficiaries... | |
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